Jest is covering empty lines, comment lines and spaces in Source code

I’m using

"jest": "^29.5.0",
"jest-fetch-mock": "^3.0.3",
"jest-sonar-reporter": "^2.0.0",

Following is my jest.config.js:

module.exports = {
  automock: false,
  clearMocks: true,
  collectCoverage: true,
  coverageDirectory: "<rootDir>/Test/Reports",
  coveragePathIgnorePatterns: ["/node_modules/", "/Test/Unit/"],
  coverageReporters: ["text", ["lcovonly", { projectRoot: "." }]],
  testEnvironment: "node",
  testResultsProcessor: "<rootDir>/Test/node_modules/jest-sonar-reporter",
  testEnvironmentOptions: {
    browsers: ["chrome", "firefox", "safari"],
    url: "http://localhost",
  },
  moduleNameMapper: {
    "\.(css|less|sass|scss)$": "<rootDir>/Test/__mocks__/styleMock.js",
    "\.(gif|ttf|eot|png|svg)$": "<rootDir>/Test/__mocks__/fileMock.js",
    "^react$": "<rootDir>/Test/node_modules/react",
    "^react-dom$": "<rootDir>/Test/node_modules/react-dom",
  },
  rootDir: "../",
  roots: ["<rootDir>"],
  setupFiles: ["<rootDir>/Test/node_modules/mock-local-storage"],
  setupFilesAfterEnv: [
    "<rootDir>/Test/Unit/setupJest.js",
    "<rootDir>/Test/node_modules/mock-local-storage",
  ],
  transform: {
    "^.+\.(js|jsx|mjs)$": "<rootDir>/Test/jest-transformer.js",
  },
  verbose: true,
  watchman: true,
};

The coverage summary table and lcov.info file generated shows that new lines, comment lines, initialized variables, destructured props and non-existing lines are uncovered (example: file with 500 total lines, report says line 700-800 is uncovered).